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U.S. Corporation Income Tax Returns


U.S. corporations must generally file a U.S. Federal corporate income tax return on an annual basis on Form 1120. For 2018 and going forward, the Federal corporate tax rate is 21% of the corporation’s taxable income. Most of the 50 states and some local jurisdictions (e.g. cities) in the U.S. also require that a U.S. Corporation doing a certain amount of business in the state (referred to as nexus) file a state-specific corporate income tax return on an annual basis in the state. The state corporate tax rates depend upon specific state tax law, but they generally range from 5% to 10% of the amount of taxable income associated with the particular state. A few states impose a gross receipts tax instead of an income tax based upon the portion of gross receipts associated with the state.


Elisa Fay


Partner-in-Charge Rödl National Tax

+1 404 525 2600

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